To Hugh McCulloch 
Dear Sir. Washington, April 13, 1865.
The office of Collector of Internal Revenue for the 5th. Collection District of California is vacant by the resignation of Charles Maltby. I would like to oblige Gen. Schenck by the appointment of his nephew, William C. S. Smith, long a resident of the District, to fill the vacancy. I am satisfied that he is competent, and of good character; and that his appointment will be satisfactory in the district & State. Unless you know some valid objection, send me an appointment for him. Yours truly A. LINCOLN
 ALS, owned by Ross McCulloch, Fort Wayne, Indiana. On March 7, Hugh McCulloch's nomination as secretary of the Treasury in place of William P. Fessenden was confirmed by the Senate. William C. S. Smith of Napa City, California, is listed as collector for the Fifth District in the U.S. Official Register, 1865.